Denial of exemption u/s 11 for non-furnishing of copy of registration u/s 12A unjustified

Lala Gauri Mal Butail Trust Vs ADIT (ITAT Chandigarh)

ITAT Chandigarh held that mere non-furnishing of copy of registration u/s 12A cannot be held as a valid and justifiable reason for denial of exemption u/s 11 of the Act where such registration continues to exist and the assessee trust duly stand registered u/s 12A for the year under consideration.

Facts- The assessee Trust is registered u/s 12A of the Act and is running a Dharamshala at Shimla and Palampur besides carry

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